Here are instructions on how to make an impressive Christmas-tree-shaped decoration. 

All you need is:

39 toilet paper roll tubes: use fewer to make a tree smaller than that shown in the photo; you can use halved kitchen towel rolls instead

39 small Christmas baubles (you need as many baubles as toilet paper roll tubes); shatterproof baubles are safest

Wide festive ribbon

Tree topper of your choice

Sheet of cardboard or thick paper to stick the toilet paper roll tubes onto 

Suitable glue

Scissors

All you need to do is:

1. Simply glue the cardboard rolls together in the form of a Christmas tree shape. Make sure that the “trunk” of the tree is wide enough to stop the tree from toppling over. Also, to help make the structure sturdier, you may want to use a large piece of cardboard or thick paper as a backing. You can draw the shape of tree you want to make on the cardboard before you start sticking on the rolls. If you do use a cardboard backing, remember to cut off the excess card around the tree shape.

2. Now glue a bauble inside each tube. You can really change the appearance of the decoration by changing the color scheme.

3. Tie a wide ribbon around the entire Christmas tree shape (you may want to glue it down). A bow on the top, like that shown in the picture, looks particularly pretty.

4. Attach a tree topper to the top of the tree and you are done!